If expenditure is on creation the asset will fall within CIRD11680 & CIRD11685 and when expenditure incurred will be irrelevant.

Expenditure incurred when recognised under GAAP CIRD11690.

Expenditure incurred before 1 April 2002 - CIRD11690.

Would the expenditure have qualified for capital allowances apart from Part 8?

Yes

Expenditure is incurred when unconditional obligation to pay it arises - CIRD11675 & CIRD11690.

No

Was the expenditure on the acquisition of the asset?

Yes

Would the expenditure have qualified for any form of tax relief against income apart from Part 8?

Yes

Expenditure incurred when recognised under GAAP CIRD11690.

No

Would the acquisition have been recognised under the rule in TCGA92/S28 as taking place before 1/4/02?

Yes

Expenditure incurred before 1 April 2002 - CIRD11690.

No

CIRD11530 (C): intangibles: FA02 rule: supplementary flow-chart: when expenditure on creation or acquisition of an asset "incurred"